Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.
Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.
A Taxpayer who has to repay in a later year amounts he had received and held under a claim of right that was reportable in previous years may deduct the repayment in the year in which it is made and cannot reduce a proposed assessment for 2009 for repayments made in 2011 and 2012, citing Income Tax Procedure (ITP) 95 1.